{"id":107483,"date":"2021-12-29T17:50:13","date_gmt":"2021-12-29T09:50:13","guid":{"rendered":"https:\/\/www.grab.com\/vn\/?p=107483"},"modified":"2021-12-29T18:10:33","modified_gmt":"2021-12-29T10:10:33","slug":"ngungapdung-nq406-c40-2banh","status":"publish","type":"post","link":"https:\/\/www.grab.com\/vn\/en\/blog\/driver\/ngungapdung-nq406-c40-2banh\/","title":{"rendered":"Grab 2 b\u00e1nh | Th\u00f4ng b\u00e1o k\u1ebft th\u00fac \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 v\u00e0 h\u1ed7 tr\u1ee3 kho\u1ea3n thu\u1ebf su\u1ea5t thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC t\u1eeb ng\u00e0y 1\/1\/2022"},"content":{"rendered":"
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Qu\u00fd \u0110\u1ed1i t\u00e1c th\u00e2n m\u1ebfn,<\/span><\/p>

\u00a0<\/span><\/p>

Grab xin th\u00f4ng b\u00e1o t\u1eeb ng\u00e0y 01\/01\/2022, th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft<\/span> 406\/NQ-UBTVQH15<\/span><\/a> (\u201c<\/span>NQ 406\u201d)<\/span> v\u00e0 vi\u1ec7c Grab h\u1ed7 tr\u1ee3 0,5% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng t\u1eeb Grab (tr\u00ean m\u1ee9c thu\u1ebf TNCN 1.5% theo Th\u00f4ng t\u01b0 <\/span>40\/2021\/TT-BTC<\/span><\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d), thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (\u201cTNCN\u201d) v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01\/08\/2021 (\u201cTT 40\u201d) s\u1ebd k\u1ebft th\u00fac.<\/span><\/p>

\u00a0<\/span><\/p>

K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2022, nh\u1eefng thay \u0111\u1ed5i sau s\u1ebd \u0111\u01b0\u1ee3c tri\u1ec3n khai \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng. Chi ti\u1ebft:<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n \n <\/i><\/span>\n <\/i><\/span>\n <\/span>\n 1. K\u1ebft th\u00fac th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP, v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT:<\/a>\n <\/div>\n
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K\u1ebft th\u00fac th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh <\/span>92\/2021\/N\u0110-CP<\/span> c\u1ee7a Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 27\/10\/2021 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Ngh\u1ecb Quy\u1ebft s\u1ed1<\/span> 406\/NQ-UBTVQH15<\/span> c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh ng\u00e0y 19\/10\/2021 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021, thu\u1ebf su\u1ea5t thu\u1ebf GTGT do ng\u01b0\u1eddi d\u00f9ng chi tr\u1ea3 tr\u00ean m\u1ed7i cu\u1ed1c xe s\u1ebd quay tr\u1edf v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t c\u0169 l\u00e0 10%.\u00a0<\/span><\/p>

\u00a0<\/p>

K\u1ec3 t\u1eeb ng\u00e0y <\/span>01\/01\/2022,<\/span> kho\u1ea3n thu\u1ebf GTGT v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb tr\u00ean doanh thu m\u1ed7i cu\u1ed1c xe c\u1ee7a Qu\u00fd \u0111\u1ed1i t\u00e1c s\u1ebd quay<\/span> tr\u1edf v\u1ec1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t nh\u01b0 tr\u01b0\u1edbc<\/span> th\u1eddi gian \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 406 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP n\u00f3i tr\u00ean.<\/span><\/p>

\u00a0<\/p>

Details:<\/span> Thu\u1ebf GTGT do ng\u01b0\u1eddi d\u00f9ng chi tr\u1ea3, vi\u1ec7c thay \u0111\u1ed5i n\u00e0y ho\u00e0n to\u00e0n kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp c\u1ee7a \u0110\u1ed1i t\u00e1c.<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\n <\/div>\n

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\n \n <\/i><\/span>\n <\/i><\/span>\n <\/span>\n 2. K\u1ebft th\u00fac th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Grab \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf TNCN t\u0103ng th\u00eam theo quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 40\/2021\/TT-BTC:<\/a>\n <\/div>\n

\u00a0<\/p>

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Theo <\/span>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/span> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d), thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (\u201cTNCN\u201d) v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/08\/2021 (\u201c<\/span>TT 40<\/span>\u201d), b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/08\/2021, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN c\u1ee7a \u0110\u1ed1i t\u00e1c l\u00e0<\/span> 1.5%<\/span>, t\u0103ng 0.5% so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN tr\u01b0\u1edbc \u0111\u00f3 (ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0110\u1ed1i t\u00e1c c\u00f3 doanh thu \u0111\u1ea1t m\u1ed1c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m 2021).\u00a0<\/span><\/p>

Nh\u1eb1m h\u1ed7 tr\u1ee3 \u0110\u1ed1i t\u00e1c tr\u01b0\u1edbc quy \u0111\u1ecbnh m\u1edbi c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng, Grab \u0111\u00e3 tri\u1ec3n khai ch\u00ednh s\u00e1ch <\/span>h\u1ed7 tr\u1ee3 kho\u1ea3n ngh\u0129a v\u1ee5 thu\u1ebf TNCN t\u0103ng th\u00eam<\/span> (t\u1ee9c 0,5%)<\/span> \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng t\u1eeb Grab, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/08\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021.\u00a0\u00a0<\/span><\/p>

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C\u00e1c kho\u1ea3n th\u01b0\u1edfng t\u1eeb Grab d\u00e0nh cho \u0111\u1ed1i t\u00e1c<\/span><\/p><\/td>

T\u1eeb 01\/08\/2021 – 31\/12\/2021<\/span><\/p><\/td>

T\u1eeb 01\/01\/2022<\/span><\/p><\/td><\/tr>

Theo quy \u0111\u1ecbnh c\u1ee7a TT 40<\/span><\/p><\/td>

1,5%<\/span><\/p><\/td>

1,5%<\/span><\/p><\/td><\/tr>

M\u1ee9c thu\u1ebf su\u1ea5t Grab th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a TT 40<\/span><\/p><\/td>

1%<\/span><\/p><\/td>

1,5%<\/span><\/p><\/td><\/tr>

Grab h\u1ed7 tr\u1ee3 \u0110\u1ed1i t\u00e1c<\/span><\/p><\/td>

0,5%<\/span><\/p><\/td>

0%<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>

K\u1ec3 t\u1eeb ng\u00e0y <\/span>01\/01\/2022<\/span>, Grab s\u1ebd th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 1.5% cho c\u00e1c kho\u1ea3n th\u01b0\u1edfng c\u1ee7a \u0110\u1ed1i t\u00e1c. <\/span>Thay \u0111\u1ed5i n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi kho\u1ea3n th\u01b0\u1edfng c\u1ee7a \u0110\u1ed1i t\u00e1c, <\/span>v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0110\u1ed1i t\u00e1c c\u00f3 doanh thu \u0111\u1ea1t m\u1ed1c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\n <\/div>\n <\/div>\n \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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M\u1ecdi th\u00f4ng tin th\u1eafc m\u1eafc, \u0110\u1ed1i t\u00e1c vui l\u00f2ng truy c\u1eadp t\u1ea1i m\u1ee5c<\/span> H\u1ed7 tr\u1ee3 <\/span>tr\u1ef1c ti\u1ebfp tr\u00ean \u1ee9ng d\u1ee5ng Grab Driver \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p.<\/span><\/p>

\u00a0<\/b><\/p>

M\u1ebfn ch\u00fac \u0110\u1ed1i t\u00e1c th\u1eadt nhi\u1ec1u s\u1ee9c kho\u1ebb, ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/span><\/p>

\u00a0<\/b><\/p>

Tr\u00e2n tr\u1ecdng,<\/span><\/p>

\u0110\u1ed9i ng\u0169 Grab.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP\u00a0<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 Ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng t\u1eeb Grab k\u1ec3 t\u1eeb ng\u00e0y 01\/08\/2021 theo Th\u00f4ng t\u01b0 40<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"Qu\u00fd \u0110\u1ed1i t\u00e1c th\u00e2n m\u1ebfn, \u00a0 Grab xin th\u00f4ng b\u00e1o t\u1eeb ng\u00e0y 01\/01\/2022, th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 (\u201cNQ 406\u201d) v\u00e0 vi\u1ec7c Grab h\u1ed7 tr\u1ee3 0,5% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng t\u1eeb Grab (tr\u00ean m\u1ee9c thu\u1ebf TNCN 1.5% theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i […]","protected":false},"author":1004,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[88,3,89],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts\/107483"}],"collection":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/users\/1004"}],"replies":[{"embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/comments?post=107483"}],"version-history":[{"count":10,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts\/107483\/revisions"}],"predecessor-version":[{"id":107506,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts\/107483\/revisions\/107506"}],"wp:attachment":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/media?parent=107483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/categories?post=107483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/tags?post=107483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}